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of HC determined that Small Form Factor Pluggable (SFP) devices are correctly classified under CTH 8517 7990 as parts of machinery, not under CTH 8517 6290 as apparatus/machines. Following precedents from IBM India and Reliance Jio Infocomm cases regarding Ethernet Switch Transceivers, the court held that SFPs qualify as optical transceivers entitled to Basic Custom Duty exemption. The earlier ruling classifying SFPs under 85176290 with 20% Basic Customs Duty was overturned. The court conclusively established that SFPs fall under Entry 85177990 and are eligible for applicable duty exemptions. The appeal was allowed, setting aside previous conflicting rulings.
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